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NAVODAYA VIDYALAYA SAMITI�REGIONAL OFFICE,JAIPUR�CHAPTER-RECORDING OF TRANSACTION-I�CLASS-XI�SUBJECT-ACCOUNTANCY�PREPARE BY-SHAMBHOO DAYAL�PGT-COMMERRCE�JNV,FATEHABAD (HARYANA)

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T0PICS

  • BUSINESS TRANSECTION AND SOURCE OF DOCUMENTS
  • ACCOUNTING EQUATION
  • TYPES OF ACCOUNTS AND RULES DEBIT AND CREDIT(DOUBLE ENTRY SYSTEM)
  • BOOKS OF ORIGINAL ENTRY(JOURNAL)
  • THE LEDGER AND POSTING FROM JOURNAL

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LEARNING OBJECTIVES

  • SOURCE OF DOCUMENTS AND TYPES
  • MEANING AND TYPE OF VOUCHER
  • MEANING AND EFFECT OF TRANSACTION OF ACCOUNTING EQUATION
  • TYPES OF ACCOUNTS AND DEBIT AND CREDIT RULES
  • MEANING OF LEDGER AND POSTING FROM JOURNAL

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RECORDING OF TRANSACTION-I PART-1

SOURCE OF DOCUMENTS

( EVIDENCE DOCUMENTS)

THESE DOCUMENTS THE DETAIL OF A BUSINESS TRANSACTION LIKE DATE,AMOUNT,PARTIES AND NATURE OF THE TRASACTION.THESE DOCUMENTS LEGAL EVIDENCEITS REQUIRED FOR AUDIT,TAX ASSESSMENTS AND SETTLEMENT OF A DISPUTE.

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TYPES OF SOURCE OF DOCUMENTS

  • CASH MEMO-CASH SELLS AND PURCHAGE
  • INVOCE AND BILL-CREDIT SELLS AND PURCHAGE OF GOODS
  • DEBIT NOTE-RETURN GOODS TO SUPPLIER
  • CREDIT NOTE-GOODS RETURN BACK FROM A CUSTOMER
  • PAY IN SLIP-DEPOSIT MONEY IN THE BANK

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PERFORMA DEBIT NOTE

DAYAL PRODUCT LTD.

535,KHARA-KHERI

FATEHABAD

NO………….

DATE……….

TO,

NAME AND ADDRESS (OF THE PERSON TO WHOM IT IS SEND)………………………………………………………….

DESCREPTION OF BILL WITH RESEAN OF RETURN …………………

AMOUNT-………….

FOR VIKRAM PRODUCT LTD.

MANAGER

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VOUCHER

A VOUCHER IS A DOCUMENT USED BY A BUSINESS ACCOUNTS PAYABLE DEPARTMENT TO GATHER AND FILE ALL OF THE SUPPORTING DOCUMENTS NEEDED TO APPROVE THE PAYMENT OF A LIABILITY.

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TYPE OF VOUCHER

I.CASH VOUCHER-ITS PREPARE FOR CASH TRANSACTION SUCH:

i DEBIT VOUCHER-FOR CASH PAYMENT,CASH PURCHASEETC.

ii CREDIT VOUCHER: FOR CASH RECEIPT,CASH SALES ETC.

II.NON-CASH VOUCHER-ITS USE FOR CREDIT SALES AND PURCHASE.DEPRECIATION,BAD DEBTS

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FORMATE OF CREDIT VOUCHER

M/S VINITA ELECTRONIC CO.

20/14 DEHLI ROAD,JAIPUR-303002

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VOUCHER NO,350 DATE -14-10-2019

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CREDIT………………SALESA/C……………AMOUNT……..

(FOR GOODS SOLD FOR CASH VIDE CASH MEMO.10)

SIGNATURE SIGNATURE

……………………. ……………………..

MANAGER ACCOUNTANT